Marriage Allowance 2025/26 — Claim Up to £1,260 Tax-Free for Your Partner

What Is Marriage Allowance?

Marriage Allowance is a tax benefit for married couples and civil partners where one partner earns below the Personal Allowance. It works by allowing the lower earner to transfer £1,260 of their unused Personal Allowance to the higher earner. The higher earner then has an effective Personal Allowance of £13,830 instead of £12,570, paying 20% tax on £1,260 less income. The tax saving is £252 per year (20% of £1,260). Around 4.2 million couples currently claim, but an estimated 2 million more are eligible and have not. Crucially, it can be backdated up to four years.

"Marriage Allowance is a tax benefit for married couples and civil partners where one partner earns below the Personal Allowance"

Eligibility — Who Can Claim

To be eligible for Marriage Allowance: you must be married or in a civil partnership (cohabiting couples cannot claim); the lower earner's income must be at or below the Personal Allowance of £12,570 (this includes income from employment, self-employment, pensions, savings interest — but not income inside an ISA); the higher earner must be a basic rate taxpayer with income between £12,571 and £50,270. If the higher earner is a Scottish taxpayer, the income limit is £43,662 (the top of the Scottish basic rate band). The allowance cannot be claimed if either partner pays higher or additional rate tax, except in Scotland where the Scottish rates apply.

How to Claim

The lower earner makes the claim — not the higher earner. Go to gov.uk/marriage-allowance and sign in with your Government Gateway account (or create one). You'll need both partners' National Insurance numbers and an indication of both incomes. The claim takes under 5 minutes. Once approved, HMRC adjusts both tax codes: the lower earner's code changes to N (indicating they have transferred allowance) and the higher earner's code changes to M (indicating they have received extra allowance). The saving is automatically applied through the higher earner's payroll — no further action is required each year.

Backdating Your Claim — Up to £1,008 Back

Marriage Allowance can be backdated to any tax year since April 2021 in which both partners were eligible. The value of backdated claims: 2021/22: £252; 2022/23: £252; 2023/24: £252; 2024/25: £252 — total: £1,008 as a lump sum. Backdated refunds are paid directly to the higher earner's bank account. The lump sum is typically processed within 4–8 weeks of the claim being approved. You can claim all four years at once in a single online application.

"Marriage Allowance can be backdated to any tax year since April 2021 in which both partners were eligible"

What Happens When Circumstances Change

Once claimed, Marriage Allowance continues automatically each year until circumstances change. It is cancelled if: the higher earner's income rises above £50,270 (basic rate limit); either partner dies; the marriage or civil partnership is legally dissolved; one partner becomes a higher rate Scottish taxpayer. If your income rises significantly (large pay rise, bonus, rental income, or investment returns), you should check whether you remain eligible. If you receive Marriage Allowance when not eligible and HMRC identifies this, they will issue a tax demand to the higher earner. You can cancel the claim via your Personal Tax Account if your circumstances change.

Marriage Allowance After Death

If your spouse or civil partner dies, you can still claim Marriage Allowance for the tax year of their death and the four preceding years, provided the eligibility conditions were met. The surviving partner should contact HMRC directly to make the claim — the online form does not cover bereavement claims. Any refund owed is paid to the surviving partner. This is an often-overlooked entitlement — HMRC will not proactively contact bereaved spouses about it.